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TMI Blog2017 (4) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... that Ld. Commissioner(Appeals) should not have remitted the matter to the Original adjudicating authority as all the original documents were submitted before the adjudicating authority. (b) Modvat credit of Rs. 16,72,886.00 was disallowed on the ground that depot issued invoice is not registered. Ld. Commissioner(Appeals) upheld this Demand. Being aggrieved by the impugned order, appellant is before me. 2. Shri. Vipin Jain, Ld. Counsel with Shri. Vishal Agarwal, Ld. Advocate appearing on behalf of the Appellant submits that as regard the credit of Rs. 6,75,658/- all the original documents were submitted and same was accepted by the Commissioner(Appeals) therefore there was no reason for remanding the matter to the original adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the cover of their depot invoice which is not registered therefore credit was rightly denied. As regard the credit of Rs. 6,75,658/- he submits that on going through the documents, the Ld. Commissioner has rightly remanded the matter to the adjudicating authority for re-verification of the documents therefore impugned order does require any interference. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that as regard the credit of Rs. 6,75,658/- Ld. Commissioner recorded following findings: As regards amount of Rs. 675,658/- the credit has been disallowed by the original authority for the reason that the appellant did not produce the relevant original documents. However the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass a fresh order in respect of Rs. 6,75,658/- therefore this portion of the order is upheld. 5.1 As regard the modvat credit of Rs. 16,72,886.00, I find that credit was disallowed only on the ground that appellant have received the inputs under cover of their depot invoice, which is not registered depot and depot invoice is not duty paying documents. As per the submission and co-relation shown by the Ld. Counsel that goods which they have received from their depot was purchased from depot of Reliance Industries Ltd under cover of duty paying invoice. The co-relation between duty paying documents and receipt has been established from the cross reference of the invoices as well as on the basis of payment particulars bearing in the ledg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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